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  • PAYE refund calculated on payslip

    have just done a payroll run for a new employee and the payslip shows a PAYE refund (albeit small) for the first month. I must admit I have never seen a PAYE refund going through a payslip and just wanted to check that this was acceptable. I'm using HMRC Basic PAYE tools e so I presume it has been calculated okay. The net effect is that the employee has net pay which is greater than his gross pay (as the PAYE refund covers the NI due). Can anyone just assure me this is okay before I finalise and also confirm how I as the employer am reimbursed for a tax refund arising from employement with a previous employer?